Defense of Value is the process in which the assessor or consulting assessor defends the assessment before the Board of Tax & Land Appeals (BTLA) or Superior Court. It is a time consuming process, but a very important one.

Avitar has extensive experience in representing municipalities before the BTLA and Superior Court with a very high degree of success. However, Avitar does not argue cases for the sake of arguing, but only for the defense of fair and equitable assessments, not only looking out for the best interest of the municipality, but also for the right of the taxpayer to a fair and equitable assessment.